avoidance of policy 中文意思是什麼
avoidance of policy
解釋
保單無效-
The second part mainly introduces the theoretical basis of the income tax administration of enterprise merger and cites three principles in policy making. such as economic reasonability principle. neutrality principle and anti - tax avoidance principle
第二部分著重介紹了企業合併所得稅管理的理論基礎，列舉了政策制定上應遵循的三大原則：經濟合理原則、中性原則、反避稅原則。 -
A key objective of the bill is to strengthen the anti - avoidance provisions for interest deduction to prevent abuse by disallowing interest deduction involving indirect interest flow - back and to reflect more clearly the policy intent that companies should not be able to gain interest deduction benefits by creating artificial interest expense streams through issuing debentures or commercial papers and then subscribing to them through their associates
條例草案當中的一個重要目的，是加強有關扣除利息支出的防止避稅條文，明確地不容許涉及間接利息迴流的利息扣除。這亦更清晰地反映政策原意，即各間公司不應通過發行債權證或商業票據，然後透過其相聯者將有關票據購回，從而虛構利息支出藉以扣稅。 -
" it is our policy to conclude avoidance of double taxation agreements for revenues arising from the operation of ships and or aircraft in international traffic with our shipping and or aviation partners, " he explained
他解釋：我們的政策是在香港與其航運及或空運伴簽訂協定，避免對經營國際航運及或空運業務所得的收益雙重徵稅。 -
" it is our policy to include provisions on double taxation relief for airline income in bilateral air services agreements negotiated between the hksar and our aviation partners, and to conclude avoidance of double taxation agreements for revenues arising from the operation of ships in international traffic with our shipping partners, " he explained
政府發言人解釋：政府的政策是在香港特區與其民航夥伴磋商的雙邊民用航空運輸協定中，加入有關避免向航空公司收入雙重課稅的條文，以及與航運夥伴簽訂協定，避免對經營國際航運業務所得的收益雙重徵稅。 -
Introduced in october 2000, the bill seeks to amend the inland revenue ordinance cap. 112 mainly to strengthen anti - avoidance provisions, align provisions with the original policy intentions, and introduce changes to taxing arrangements in light of changes in market practices
條例草案于年提出，建議修訂稅務條例第章，主要目的是加強防止避稅條文修訂部分條文使其符合政策原意，以及因應市場上的改變而修訂相關的條文。
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